these definitions, the main purpose of working capital is to ensure the continuity and rhythm of production.and structure of current assets are shown at the picture. 3.
Picture 3. Classification and composition of working capital
In OJSC Turboatom in current assets reflected in Table 3.1 for +2010.
Таблиця 3.1 «Структура оборотніх ФОНДІВ підприємства»
Найменування Статейного качан періодуНа Кінець періодуЗмініабс., ??тис. грн..відн.,% абс., ??тис. грн..відн.,% абс., ??тис. грн..відн.,% Темпи зростання,% 1 Запасі16219933,329111141,341289128,04179,482 дебіторська заборгованість18846738,6919983828,3811371-10,31106,033 Грошові кошті10601721,7718388326,12778664,35173,454 Інші оборотні актіві304056,24293104,16-1095-2,0896,41Усього оборотніх актівів4870881007041421002170540
Results of the analysis show a chart using:
) The structure of current assets at the beginning of 2010
Picture 8.
) The structure of current assets at the end of 2011
9.
Composition of working capital for the year 2011 show a in Table 3.2.
3.2: The structure of current assets
Найменування Статейного качан рокуНа Кінець рокуЗмініабс., ??тис. грн..відн.,% абс., ??тис. грн..відн.,% абс., ??тис. грн..відн.,% Темпи зростання1 Запасі29111141,3441061233,60119501-7,74141,052 дебіторська заборгованість19983828,3834331528,09143477-0,29171,813 Грошові кошті18388326,1240659533,282227127,16221,124 Інші оборотні актіві293104,16615025,03321920, 87209,83Усього оборотніх актівів7041421001222024100517882 0
Results show a through diagrams.
) The composition of current assets at the end of 2 011
Picture 10.
) The composition of current assets at the end of 2 011
11.
Therefore, analyzing the structure of current assets of OJSC Turboatom we see that in +2010 we increased reserves by 8%, and receivables, however, decreased by 10.3%, cash increased by 4.35%. And during +2011 stocks declined by 7.74%, receivable by 0.29%, while cash increased by 7.16%.
. 3 Receivables Company: types, net realizable value, the calculation of provision for doubtful debts
the process of enterprise does not always makes settlements with other companies or individuals simultaneously with the transfer of property, performance of work, provision of services and so on. In this regard, it appears receivables.receivable defined as the sum receivable company to date. Debtors - legal and physical persons from past events owe the company a certain amount of cash, cash equivalents or other assets. According to the accounting balance sheet date. Because according to the national accounting company serving as interim (quarterly) reporting, the amount receivable enterprise should determine on a quarterly basis.receivable displays the form № 1 balance in the assets. Assets of the company - the resources controlled by an enterprise from the use of which is expected to yield economic benefits in the future. Certainly economic benefit of receivables reflected in the fact that the company as a result of the repayment expects sooner or later get cash or cash equivalents. According receivables can be considered an asset only when it is probable that the repayment by the debtor. If this probability no amount of accounts receivable should be written off.the debt can not be reliably measured, ie, determine its worth, it may not be recognized as an asset and should not appear in the balance sheet.to P (S) BO 10 receivables divided into long and short. Long-term receivables - the amount of receivables that arise during the normal operating cycle and will be settled after twelve months from the balance sheet date or within one operating cycle. In the short term, or as it is called current, Receivables understand the amount of receivables arising during the normal operating cycle or will be paid within twelve months from the balance sheet date. In P (S) BO 2 defines the operating cycle. Operating cycle - a period of time between the acquisition of inventory to operate and obtain tangible assets (equivalent funds) generated from the sale of these products or goods and services. Determination of the normal operating cycle of the standards do not, however, using the above definition of operating cycle, we can conclude that it is operating cycle in normal activities. Normal operating cycle not exceeding 12 months, but some activities it may last longer than one year. Despite this,...
